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Page 45

CHAPTER 6
THE PROSPECTUS

(Chap. 19), the report in addition to dealing separately with the company's profits or losses, must deal either (i) as a whole, with the combined profits or losses of its subsidiaries, so far as they concern members of the company, or (ii) individually with the profits or losses of each subsidiary, so far as they concern members of the company; or, instead of dealing separately with the company's profits and losses, deal as a whole with the profits or losses of the company and, so far as they concern members of the company, with the combined profits or losses of its subsidiaries. The report must also deal either (i) as a whole with the combined assets and liabilities of the subsidiaries, with or without the company's assets and liabilities, or (ii) individually with the assets and liabilities of each subsidiary, and must indicate as respects the assets and liabilities of the subsidiaries the allowance to be made for persons other than members of the company.
2. If the proceeds of the issue are to be applied in the purchase of a business, a report by named accountants (qualified for appointment as auditors of a public company) upon the profits or losses of the business for each of the five financial years before the issue of the prospectus, and the assets and liabilities of the business up to the last date to which the accounts of the business were made up.
3. If the proceeds of the issue are to be applied in the acquisition of shares in a company which will become a subsidiary of the company issuing the prospectus, a report by named accountants (qualified for appointment as auditors of a public company) upon the profits or losses of that company for each of the five financial years before the issue of the prospectus and upon the assets and liabilities of that company up to the last date to which the accounts were made up. The report must also deal with the profits or losses and the assets and liabilities of any subsidiaries of that company, and how the profits or losses of that company would have concerned the acquiring company if it had held the shares at all material times.
Expert's Consent (s. 40).-If the prospectus includes a statement by an " expert," that is, an engineer, valuer, accountant, or any other

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where is HTML where is HEAD where is TITLE (Chap. 19), what is report in addition to dealing separately with what is company's profits or losses, must deal either (i) as a whole, with what is combined profits or losses of its subsidiaries, so far as they concern members of what is company, or (ii) individually with what is profits or losses of each subsidiary, so far as they concern members of what is company; or, instead of dealing separately with what is company's profits and losses, deal as a whole with what is profits or losses of what is company and, so far as they concern members of what is company, with what is combined profits or losses of its subsidiaries. what is report must also deal either (i) as a whole with what is combined assets and liabilities of what is subsidiaries, with or without what is company's assets and liabilities, or (ii) individually with what is assets and liabilities of each subsidiary, and must indicate as respects what is assets and liabilities of what is subsidiaries what is allowance to be made for persons other than members of what is company. 2. If what is proceeds of what is issue are to be applied in what is purchase of a business, a report by named accountants (qualified for appointment as auditors of a public company) upon what is profits or losses of what is business for each of what is five financial years before what is issue of what is prospectus, and what is assets and liabilities of what is business up to what is last date to which what is accounts of what is business were made up. 3. If what is proceeds of what is issue are to be applied in what is acquisition of shares in a company which will become a subsidiary of what is company issuing what is prospectus, a report by named accountants (qualified for appointment as auditors of a public company) upon what is profits or losses of that company for each of what is five financial years before what is issue of what is prospectus and upon what is assets and liabilities of that company up to what is last date to which what is accounts were made up. what is report must also deal with what is profits or losses and what is assets and liabilities of any subsidiaries of that company, and how what is profits or losses of that company would have concerned what is acquiring company if it had held what is shares at all material times. Expert's Consent (s. 40).-If what is prospectus includes a statement by an " expert," that is, an engineer, valuer, accountant, or any other where is meta name="keywords" content="old books, Free book , free book offer , free audio books , free coloring book pages , free book reports , free audio book , audio books free download , book free , free guest book , books free , free book summaries , download free audio books , free childrens books." where is where are they now rel="stylesheet" type="text/css" href="../../style.css" where is meta http-equiv="Content-Type" content="text/html; charset=iso-8859-1" where is BODY bgColor=#ffffff text="#000000" where are they now ="#000000" v where are they now ="#FF0000" where is div align="center" where is strong where is strong where is a href="http://www.aaoldbooks.com" Books > where is a href="../default.asp" title="Book" Old Books > where is strong where is a href="default.asp" Poetry Northwest (1959) where is table width="700" border="1" align="center" cellpadding="15" cellspacing="0" where is center where is tr where is td width="160" align="center" valign="top" where is div align="center" where is td align="center" valign="top" where is div align="left" where is div align="center" where is p align="left" Page 45 where is strong CHAPTER 6 what is PROSPECTUS where is p align="justify" (Chap. 19), what is report in addition to dealing separately with what is company's profits or losses, must deal either (i) as a whole, with what is combined profits or losses of its subsidiaries, so far as they concern members of what is company, or (ii) individually with what is profits or losses of each subsidiary, so far as they concern members of what is company; or, instead of dealing separately with what is company's profits and losses, deal as a whole with what is profits or losses of what is company and, so far as they concern members of what is company, with what is combined profits or losses of its subsidiaries. what is report must also deal either (i) as a whole with what is combined assets and liabilities of what is subsidiaries, with or without what is company's assets and liabilities, or (ii) individually with what is assets and liabilities of each subsidiary, and must indicate as respects what is assets and liabilities of what is subsidiaries what is allowance to be made for persons other than members of what is company. 2. If what is proceeds of what is issue are to be applied in what is purchase of a business, a report by named accountants (qualified for appointment as auditors of a public company) upon what is profits or losses of what is business for each of what is five financial years before what is issue of what is prospectus, and what is assets and liabilities of what is business up to what is last date to which what is accounts of what is business were made up. 3. If what is proceeds of what is issue are to be applied in what is acquisition of shares in a company which will become a subsidiary of what is company issuing what is prospectus, a report by named accountants (qualified for appointment as auditors of a public company) upon what is profits or losses of that company for each of what is five financial years before what is issue of what is prospectus and upon what is assets and liabilities of that company up to what is last date to which what is accounts were made up. what is report must also deal with what is profits or losses and what is assets and liabilities of any subsidiaries of that company, and how what is profits or losses of that company would have concerned what is acquiring company if it had held what is shares at all material times. Expert's Consent (s. 40).-If what is prospectus includes a statement by an " expert," that is, an engineer, valuer, accountant, or any other where is Server.Execute("_SiteMap.asp") %

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